CLA-2-94:OT:RR:NC:N4:463
Nicole Vallee
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The classification of an outdoor fire pit table with seating from China
Dear Ms. Vallee:
This ruling is being issued in response to your letter dated January 27, 2025, requesting a tariff classification determination on an outdoor fire pit table with seating. In lieu of samples, pictures and a product description were provided.
The subject article is identified as the Fairchild 4 pc Fire Deep Seating Set, item number 1807156, and is described as an outdoor fire pit table and seating set, consisting of a low rectangular fire pit table, two cushioned swivel chairs, and one cushioned sofa.
The rectangular table, which measures approximately 49.8" (L) x 29.9" (W) x 24.4" (H), has a sintered stone tabletop with a burner fueled by natural gas, and an aluminum burner cover that sits almost flush with the tabletop. The rectangular burner is surrounded by glass beads in a firebox that measures approximately 34.4" (L) x 13.2" (W). The sintered stone tabletop surrounding the firebox measures 9.2" (W) at either end of the table’s lengthwise end and 8.4" at its widthwise end. The low table does not provide space for the storage of a gas tank.
The two swivel chairs and the three-cushion sofa have aluminum frames and removable seat and backrest cushions. Two square throw pillows and two rectangular, lumbar-type throw pillows are also included with the set. The swivel chairs measure approximately 31.9" (D) x 30.9" (W) x 33.3" (H), and the sofa measures approximately 72" (W) x 32.1" (D) x 33.3" (H).
You provided extensive information, including the value and weight of the chairs, table and sofa, broken down into their constituent materials (aluminum, stainless steel, sintered stone, cushions, etc.), as well as detailed drawings.
Per the submitted cost data, the two chairs and sofa account for approximately 71% of the set’s value, and the fire pit table accounts for approximately 29% of its value.
Per the submitted table measurements, the firebox (and the corresponding aluminum firebox cover) accounts for approximately 28% of the tabletop surface area, and the sintered stone rim accounts for approximately 72% of the tabletop surface area.
All four pieces of furniture are made in China. They will be imported together and sold as a set. See image below:
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You propose classification of the Fairchild 4-pc Fire Deep Seating Set, item #1807156 in subheading 7615.10.9100, Harmonized Tariff Schedule of the United States, which provides for table, kitchen or other household articles and parts thereof, of aluminum...other, other. We disagree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. The subject fire pit table set meets the definition of furniture.
The ENs to GRI 3(b) state at Note X that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repacking. Because the fire pit table, chairs and sofa are at least two different articles classified in two different headings of the HTSUS (table: 9403 and chairs/sofa: 9401), are used together to provide for outdoor seating and entertaining, and are sold together as a set at retail, this office finds that the fire pit table set meets the terms of EN X to Rule 3(b), HTSUS, “goods put up for retail sale.” Therefore, the complete set shall be classified as if it consisted of the material or component which imparts its essential character.
The ENs to GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.”
Historically, CBP has found that the essential character of table-and-chair sets is imparted by the table (See H271649 and N334774) and that the essential character of fire-pit-table-and-chair sets is imparted by the fire pit table—this set is no exception. (See N340149, N325261, N301062, N312341, N301300 and N301125.) This office finds that the fire pit table is a substantial piece of furniture with unique aesthetics provided by the firebox flame and the utility of a heater when the weather is chilly. The broad sintered stone rim is sufficiently large to place food and drinks when the fire box is ignited and the aluminum firebox cover provides additional surface area when the firebox is turned off. The fire pit and seating, together, form an aesthetically pleasing integrated set, and the fire pit’s warmth adds to the functionality of the two cushioned swivel chairs and cushioned sofa by enabling their use for more of the year.
Although you propose classification of this 4-pc set as a household article of aluminum in subheading 7615, HTSUS, we have shown through the aforementioned analysis that it meets the definition of furniture and note that Section XV, Note 1(k) specifically, excludes articles of chapter 94 from classification in chapter 76.
Historically, CBP has found that the essential character of a table is imparted by the tabletop, as is the case of a fire pit table. This fire pit table is no exception. This office finds that the essential character of the fire pit table, and thus the fire pit table set, is imparted by the sintered stone tabletop. Therefore, the applicable subheading for the Fairchild 4 pc Fire Deep Seating Set,” item number 1807156, will be subheading 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.89.6015, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6015, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 9403.89.6015, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division